Tax sharing reform

下面为大家整理一篇优秀的assignment代写范文- Tax sharing reform，供大家参考学习，这篇论文讨论了分税制改革。分税制财政管理体制，简称分税制，指的是在合理划分各级政府事权范围的基础上，主要按税收来划分各级政府的预算收入，各级预算相对独立，负有明确的平衡责任，各级次间和地区间的差别通过转移支付制度进行调节。分税制是市场经济国家普遍推行的一种财政管理体制模式。分税制改革的一大要点就是调整经济发展的增量，在尽量不触动地方利益，而把增量支配权和资源支配权重新在中央和地方之间进行合理配置。

Tax sharing financial management system, referred to as tax sharing system, is to divide the budget revenue of governments at all levels mainly according to tax revenue on the basis of reasonably dividing the scope of government powers at all levels. Budgets at all levels are relatively independent and have clear balance responsibilities. The differences between different levels and regions are adjusted through the transfer payment system. The tax distribution system is a kind of financial management system mode which is generally carried out in market economy countries.

System reform against the background of the southern conversation, in under the leadership of premier zhu rongji after interest game formed the original system, reform of the economic development of one of the main point is to adjust the incremental, in try not to touch the local interests, and the incremental control power and resources to rational allocation between the central and local governments.

The tax sharing reform defused the central financial crisis, significantly improved the impact of fiscal decentralization on economic growth and reversed the negative relationship between fiscal decentralization and economic growth. From the perspective of the construction of socialist market economy, the tax distribution system concentrates the national power to build market economy, which is conducive to the construction of a standardized and unified market. Generally speaking, the tax sharing system is a reasonable choice of our fiscal management system, which promotes the long-term and rapid development of our economy. Of course, the tax sharing system also has many disadvantages.

In terms of the distribution of administrative power and responsibility, financial power is collected and administrative power is delegated. There is a phenomenon of "the central government orders dishes and the local government pays the bill". The power of decision-making is held in the hands of the central government.

Financial rights and powers do not match, leading to financial pressure down. After the tax sharing reform, the revenue of local governments has been reduced, but the expenditure pressure has not been reduced, and the proportion of fiscal revenue of the government has a certain gap with the funds needed by local construction.

The guiding effect of tax distribution system on economic structure and quality of economic development. To course of real estate industry, manufacturing industry development speed, quality and structure of economic development is ignored by the local government, the development of the vulgar structure and excess capacity has affected the further development of the local and national economy, the allocation of resources of unreasonable requirements also weaken may affect the economy overall development under the system of local government preference, for local government economic development direction more reasonable goals and direction.

In recent years, the real estate industry is booming, and the housing price is rising all the way due to the government's promotion. Maintaining the soaring development of the real estate industry and the high level of housing price is conducive to increasing the fiscal revenue of the government. As discussed above, government officials are under pressure of fiscal revenue and political promotion. Tax revenue alone cannot fully meet the development needs of local governments. The government needs to develop a stable and reliable revenue channel, and "land finance" and "real estate economy" emerge at the right moment.

China's land system and political system give the government the inherent advantage to develop "land finance", land state ownership makes the government have the monopoly advantage in land sales. And "real estate economy" is a big power to develop "land finance". As the main tax of local taxes, business tax is mainly levied on the service industry, construction industry and real estate sales industry. The development of real estate industry can promote the common development of construction industry and real estate sales industry at the same time, and it can collect double taxes on the same project, which is of great benefit to government taxation. In the development of the real estate industry, the government's rent-seeking behavior cannot be avoided. As the government chooses to develop "land finance" and "real estate economy" as a stable channel to obtain government revenue, it has a large amount of power of resource distribution and is in a monopoly position in the land market, which inevitably raises the price of land, and the competition between enterprises makes the price "go up to a higher level". A series of behaviors are directly reflected in the "house price" rising all the way in recent years, and the "real estate bubble" is getting bigger and bigger.

Throughout the beginning and end of the tax sharing reform, the reform is a fiscal management system reform aimed at resolving the central financial crisis, promoting the central government to play a role in macro-control, and redividing the administrative and fiscal powers between the central and local governments. The reform transfers the allocation power of resources and the allocation power of economic increment to the central government.

At the time of planned economy into market economy context, under the premise that the history of the reform and opening up, people for the development of market economy is in doubt, development experience is scarce, and if there is no central control is difficult to set up a perfect healthy market economy system, there is no central prop up a series of enterprises are also difficult to growth and development, in this case, the expansion of the central financial is quite necessary, you can concentrate on promoting development in the course of construction. If financial governance also focused on the place, all kinds of large-scale infrastructure construction and the construction of a unified market system is difficult to complete, easy to form the local protectionism and trade barriers between local and central concentrated financial power in addition to the concentration of material resources, financial resources, human development and construction, is especially important to establish a nationwide health of unified market, to lay a solid base of socialist market economy.

"Tax sharing reform" is a rational choice in China's economic development process. Although the tax distribution system also has many drawbacks, but more to solve the fundamental development problem, the white glitter, not hide its brilliance. At that time, when the country was in urgent need of development, it had to sacrifice the interests of some of its citizens to cover the nest, and there would be no eggs left.

Social development is spiraling upward with the advance of history, and the corresponding institutional setting is also advancing with the development of The Times. It is unwise for us to blindly criticize the existing facts as a seer. The system selection at that time was not suitable for the historical development at that time. The rationality of the system selection should be considered in the historical background. Just as if the current "comprehensive, coordinated and sustainable" development requires the setting of economic development goals at that time, it is difficult to quickly build a complete market economy system. The focus of the development of The Times is constantly changing, only after the completion of a goal, can the line of sight to the next more challenging higher requirements of the goal, criticism is conducive to the development of the system, blind affirmation is self-anesthesia, and blind criticism is nothing more than "why not eat meat".

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